Skip to main content
Form 200. Corporate Income Tax Declaration 2018

8.3 Deductions Transitional Provision 24ª.1 LIS

See section 8.4.1 Deductions with percentage limit on quota: common notes

In application of the provisions of this provision, taxpayers must enter in the code [00584] "Deductions DT 24.1 LIS " on page 14 of the form 200, the amount of deductions for investments in new tangible fixed assets that are entitled to apply in the tax period being declared. The amount entered in this code will be the result of completing the breakdown table on page 16bis of form 200.

  1. 8.3.1 Deduction breakdown for investments in new tangible fixed assets
  2. 8.3.2 Regulation of deduction for investments in new tangible fixed assets